PART XVII TAX AVOIDANCE
CHAPTER II TRANSFERS OF SECURITIES
Transfers with or without accrued interest: charge to tax and reliefs
713 Deemed sums and reliefs.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
714 Treatment of deemed sums and reliefs.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
715 Exceptions from sections 713 and 714
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
716 Transfer of unrealised interest.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
717 Variable interest rate.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
718 Interest in default.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
719 Unrealised interest in default
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .